1111 财务审计师和会计师 Financial Auditors and Accountants 

财务审计师检查和分析个人和机构会计和财务记录，以确保准确性和遵守既定的会计标准和程序。会计师计划，组织和管理个人和机构的会计系统。在会计师事务所的签约学生也包含在本单元组。财务审计师和会计师，审计和会计受聘于整个公共和私营部门的事务所，或者他们可能成为自雇人士。

Financial auditors examine and analyze the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures. Accountants plan, organize and administer accounting systems for individuals and establishments. Articling students in accounting firms are included in this unit group. Financial auditors and accountants are employed by auditing and accounting firms throughout the private and public sectors, or they may be self-employed.

1111 财务审计师和会计师头衔范例 Example Titles

会计 accountant
注册会计师（CGA） certified general accountant (CGA)
注册管理会计师（CMA） certified management accountant (CMA)
特许会计师（CA） chartered accountant (CA)
总会计师 chief accountant
财务审计 financial auditor
所得税专家 income tax expert
工业会计师 industrial accountant
内部审计师 internal auditor

1111 财务审计师和会计师主要职责 Main duties

财务审计师执行部分或全部下列职责：Financial auditors perform some or all of the following duties:

检查和分析日志和台账条目，银行对账单，存货，支出，纳税申报表和其他会计和财务记录，组织机构，企业或其他机构的个人，部门的文件与系统，以确保财务记录的准确性和遵守既定的会计标准内，程序及内部监控
Examine and analyze journal and ledger entries, bank statements, inventories, expenditures, tax returns and other accounting and financial records, documents and systems of individuals, departments within organizations, businesses or other establishments to ensure financial recording accuracy and compliance with established accounting standards, procedures and internal controls

准备详细的审计结果报告，并提出建议，以改善个人或企业的会计和管理做法
Prepare detailed reports on audit findings and make recommendations to improve individual or establishment's accounting and management practices

对企业进行实地审核，以确保符合规定的“所得税法”，加拿大商业公司法或其他法定要求
Conduct field audits of businesses to ensure compliance with provisions of the Income Tax Act, Canadian Business Corporations Act or other statutory requirements

可以监督主管客户端公司内会计工作的其他审计师或专业人士。
May supervise other auditors or professionals in charge of accounting within client's establishment.

会计师执行部分或全部下列职责：Accountants perform some or all of the following duties:

规划，设置和管理会计系统，并准备组织，企业和其他机构内的个人，部门的财务资料
Plan, set up and administer accounting systems and prepare financial information for individuals, departments within organizations, businesses and other establishments

检查会计记录和编制财务报表和报告
Examine accounting records and prepare financial statements and reports

开发和维护成本结果，报告及内部监控程序
Develop and maintain cost finding, reporting and internal control procedures

检查财务帐目及纪录，并依据会计记录，准备所得税申报
Examine financial accounts and records and prepare income tax returns from accounting records

分析财务报表和报告，并提供财务，业务及税务咨询
Analyze financial statements and reports and provide financial, business and tax advice

在破产程序可能作为受托人行事
May act as a trustee in bankruptcy proceedings

可以监督和培训订约学生，其他会计师或行政技术人员。
May supervise and train articling students, other accountants or administrative technicians.

1111 财务审计师和会计师任职要求 Employment requirements

英国特许公认会计师需要大学学位
Chartered accountants require a university degree

同时完成省特许会计师公会批准的专业培训计划，并根据全省要求，参加两年或30个月的在职培训
Completion of a professional training program approved by a provincial institute of chartered accountants and, depending on the province, either two years or 30 months of on-the-job training

以及通过统一评价（UFE）后，成为省级特许会计师协会会员。
Membership in a provincial Institute of Chartered Accountants upon successful completion of the Uniform Evaluation (UFE).

注册会计师和注册管理会计师需要大学学位
Certified general accountants and certified management accountants require a university degree

同时完成注册会计师或管理会计师公会的培训计划和几年的在职培训
Completion of a training program approved by the Society of Certified General Accountants or Society of Management Accountants and several years of on-the-job training

同时由注册会计师协会或管理会计师公会认证。
Certification by the Certified General Accountants Association or the Society of Management Accountants.

审计师需要通过特许会计师，注册会计师或注册管理会计师的教育，培训和确认
Auditors require education, training and recognition as indicated for chartered accountants, certified general accountants or certified management accountants

以及会计师经验
Some experience as an accountant.

审计师可能需要内部审计师协会的认可。
Auditors may require recognition by the Institute of Internal Auditors.

作为破产诉讼的受托人行事，审计师和会计师必须持有作为破产受托人的执照。
To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.

会计师和审计师的执业会计通常需要由省级或地区的监管机构的许可。
Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.

1111 财务审计师和会计师附加信息 Additional information

特许会计师（CA），注册会计师（CGA）和注册管理会计师（CMA）三个专业会计之间具有有限的流动性。
There is limited mobility among the three professional accounting designations of chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA).

随着经验积累，可能晋升为审计或会计管理岗位。
Progression to auditing or accounting management positions is possible with experience

1111 财务审计师和会计师其他分类 Classified elsewhere

会计技师和簿记员 Accounting technicians and bookkeepers 1311(1311)
财务经理 Financial managers 0111(0111)
程序或其他非金融审计师（政策和程序的研究人员，顾问和管理人员） Program or other non-financial auditors (in 416(416) Policy and program researchers, consultants and officers )

1111 财务审计师和会计师职称头衔 All titles

会计 accountant
会计总监 accountant-controller
会计主管 accountants supervisor
会计主计长 accounting controller
分析师会计师 analyst-accountant
助理主计长 assistant controller
审计部门负责人 - 税项 audit unit head – taxation
审计师- 金融 auditor – finance
审计师CA（特许会计师） auditor-CA (chartered accountant)
审计师特许会计师（CA） auditor-chartered accountant (CA)
审计师主管 auditors supervisor
银行分行会计师 bank branch accountant
银行准备金的审计师 bank reserves auditor
破产受托人 bankruptcy trustee
分公司会计师，银行 branch accountant, bank
预算会计 budget accountant
CA（特许会计师） CA (chartered accountant)
CA（特许会计师）学生 CA (chartered accountant) student
注册会计师（CGA） certified general accountant (CGA)
注册管理会计师（CMA） certified management accountant (CMA)
CGA（注册会计师） CGA (certified general accountant)
特许会计师（CA） chartered accountant (CA)
特许会计师（CA）学生 chartered accountant (CA) student
总会计师 chief accountant
索赔会计师 claims accountant
CMA（注册管理会计师） CMA (certified management accountant)
计算机审计专家 computer audit specialist
成本会计 cost accountant
成本会计主管 cost accounting supervisor
部门会计 departmental accountant
师主计长 - 会计 division controller – accounting
现场审计师- 财政 field auditor – finances
财务会计 financial accountant
财务审计 financial auditor
财务管理人员 financial control officer
总会计师 general accountant
所得税调整 income tax adjuster
所得税顾问 income tax adviser
所得税顾问 income tax consultant
所得税专家 income tax expert
所得税研究者 income tax investigator
所得税专家 income tax specialist
工业会计师 industrial accountant
工业审计师 industrial auditor
中级会计师 intermediate accountant
内部审计项目经理 internal audit project manager
内部审计主管 - 财务 internal audit supervisor – finances
内部审计师 internal auditor
内部审计师 - 财政 internal auditor – finances
内部审计主管 - 财务 internal auditors supervisor – finances
机加工会计师 machine processing accountant
管理会计 management accountant
管理会计主管 management accounting chief
制造会计师 manufacturing accountant
官员，财务控制 officer, financial control
工厂会计 plant accountant
工厂主计长 plant controller
生产会计师 production accountant
项目会计师 project accountant
物业会计师 property accountant
会计师 public accountant
首席会计师 public accountants chief
公共会计主管 public accountants supervisor
再保险分析师 reinsurance analyst
裁决官，税务 rulings officer, taxation
销售审计师- 财政 sales auditor – finances
高级会计分析师 senior accounting analyst
高级成本会计 senior cost accountant
高级实习生审计师 senior intern auditor
主管，会计师 supervisor, accountants
主管，审计师 supervisor, auditors
主管，成本会计; supervisor, cost accounting
主管，内部审计 - 财政 supervisor, internal audit – finances
主管，内部审计人员 - 财务 supervisor, internal auditors – finances
主管，会计师 supervisor, public accountants
税务会计师 tax accountant
税务顾问 tax adviser
税务分析师 tax analyst
税务审计师 tax auditor
税务顾问 tax consultant
税务评估 tax evaluator
税务考官 tax examiner
税务专家 tax expert
税务专家 tax specialist
税务裁决主任 taxation rulings officer